Poland outlines tax rules for bottle deposits and considers expanding system to small glass alcohol bottles

Poland’s Ministry of Finance clarified that the refund of deposit fees for bottles and cans is generally a non‑taxable return of the consumer’s own money. Tax liability would only arise in cases where individuals or businesses regularly collect containers owned by others and treat the proceeds as income, potentially classifying the activity as a taxable business.

The Ministry of Climate and Environment is preparing to extend the deposit‑return system to small, single‑use glass bottles (90–200 ml) used for strong alcoholic drinks, known locally as “małpki”. The regulatory work is set to begin after the summer holidays. Industry group Maspex warned that adding this bottle category would require new equipment, logistical adjustments and could raise costs for producers and consumers without delivering proportionate environmental benefits. The current system, in place since October 2025, already covers plastic bottles up to 3 L and metal cans up to 1 L, with a 0.50 zł deposit, and from 2026 also reusable glass bottles up to 1.5 L with a 1 zł deposit.